Bill Text: NY A09713 | 2021-2022 | General Assembly | Introduced


Bill Title: Requires municipal gas tax caps expire after one year; provides such gas tax cap can be renewed any number of times.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Introduced) 2022-06-01 - held for consideration in ways and means [A09713 Detail]

Download: New_York-2021-A09713-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          9713

                   IN ASSEMBLY

                                     March 28, 2022
                                       ___________

        Introduced  by M. of A. BYRNE -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law, in relation to requiring municipal gas  tax
          caps expire after one year

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraphs 3 and 4 of subdivision (m) of  section  1111  of
     2  the  tax  law, as amended by section 1 of part M-1 of chapter 109 of the
     3  laws of 2006, are amended to read as follows:
     4    (3) Paragraph one of this subdivision shall not apply to the sales and
     5  compensating use taxes imposed by  subdivision  (a)  of  section  eleven
     6  hundred  seven  of  this article in regard to retail sales of motor fuel
     7  and diesel motor fuel. However, the legislative body of a city in  which
     8  the taxes imposed by such section eleven hundred seven are in effect, by
     9  local  law, ordinance, or resolution in exactly the form prepared by the
    10  commissioner, may elect that such taxes, in regard to  retail  sales  of
    11  motor  fuel  and  diesel motor fuel, shall be computed, as determined by
    12  the commissioner, at a rate of cents per gallon, rounded to the  nearest
    13  cent,  equal to two or three dollars, as determined by the municipality,
    14  multiplied by the percentage rate of such taxes within the municipality.
    15  Such local law, ordinance, or resolution shall expire one year after the
    16  date on which it is enacted; provided, however,  such  legislative  body
    17  may  enact  any  number  of subsequent local laws, ordinances, or resol-
    18  utions in accordance with this paragraph.
    19    (4) Paragraph one of this subdivision shall not apply to the sales and
    20  compensating use taxes imposed by a local law, ordinance  or  resolution
    21  of  a municipality pursuant to the authority of subpart B of part one of
    22  article twenty-nine of this chapter, in regard to retail sales of  motor
    23  fuel and diesel motor fuel. The legislative body of such a municipality,
    24  by  local  law,  ordinance or resolution in exactly the form prepared by
    25  the commissioner, may elect that its sales and compensating  use  taxes,
    26  in  regard to the retail sale of motor fuel and diesel motor fuel, shall
    27  be computed, as determined by the commissioner, at a rate of  cents  per
    28  gallon,  rounded  to the nearest cent, equal to two or three dollars, as

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15052-01-2

        A. 9713                             2

     1  determined by the municipality, multiplied by  the  percentage  rate  of
     2  such taxes within the municipality. Such local law, ordinance, or resol-
     3  ution  shall  expire  one  year  after  the date on which it is enacted;
     4  provided,  however, such legislative body may enact any number of subse-
     5  quent local laws, ordinances, or resolutions  in  accordance  with  this
     6  paragraph.
     7    §  2.  This  act shall take effect on the ninetieth day after it shall
     8  become a law.
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